活动回顾 | 应对中国税务稽查
On October 14, the SwissCham FinTax Committee organized an engaging event that focused on navigating the increasingly complex landscape of tax audits in China. The gathering brought together tax and finance professionals as well as business leaders for insightful discussions on how companies could effectively respond to audit challenges and strengthen their tax governance in the current regulatory environment.
10月14日，瑞士商会财税委员会举办了一场聚焦中国日益复杂税务稽查环境的深度研讨会。本次活动汇聚了税务财务专业人士及企业领导人，就企业在当前监管环境下如何有效应对稽查挑战、强化税务治理展开了富有洞见的探讨。
To kick off the event, Jonas Eberle, Co-Chair of the FinTax Committee and Board Member of SwissCham East China, welcomed attendees and introduced the committee’s mission, highlighting its role in supporting Swiss businesses with financial and tax-related insights.
活动伊始，财税委员会联席主席、瑞士商会华东区董事会成员Jonas Eberle向与会者致欢迎辞，并介绍了委员会的使命，重点强调其通过提供金融与税务领域的专业洞见，为瑞士企业提供支持的作用。
Following Jonas’ remarks, Raymond Zhu, China Central Tax Partner at Ernst & Young, delivered a comprehensive presentation on the evolving dynamics of China’s tax enforcement environment. He began with an overview of the country’s tax revenue and administration framework, then examined findings from recent national audit—highlighting three key aspects: over-collection of taxes and fees, inconsistent implementation of tax incentive policies, and limited inter-agency coordination in tax governance. These issues, he explained, have indirectly contributed to a rising number of tax disputes, appeals, and litigation cases, underscoring the importance of proactive compliance and strategic risk management for foreign-invested enterprises.
在Jonas发言后，安永华中区税务服务主管合伙人诸斌先生就中国税收执法环境的动态变化进行了全面阐述。他首先概述了中国的税务审查与管理框架，随后剖析了近期审计署专项检查的发现——重点指出三方面问题：税费超额征收、税收优惠政策执行不力、税务治理中跨部门协调不足。他阐释道，这些问题间接导致税务争议、申诉及诉讼案件数量攀升，凸显了外商投资企业实施主动合规与战略风险管理的重要性。
Drawing on several publicly disclosed audit cases, Zhu then outlined the key scenarios in which tax risks are likely to be flagged through collaboration of different authorities — such as the collection of tax-related information, unusual banking transactions, tax credit irregularities, and discrepancies in personal tax filings. He also provided practical examples of focus areas for tax inspections expected in 2025/2026, including but not limited to supplementary medical insurance, technology service expenses, labor union fees, and R&D expenditures.
诸先生援引数个公开披露的审计案例，概述了跨部门税务协同治理中可能触发税务风险的关键场景——例如税务信息收集、异常银行交易、税收抵免违规以及个人纳税申报差异。他还列举了2025/2026年税务稽查重点领域的实例，包括但不限于补充医疗保险、技术服务费、工会会费及研发支出等。
In the final part of his presentation, Raymond walked the audience through the three main methods of tax investigations: post-filing reviews, tax risk alerts and red flags, and formal tax audits. For each scenario, he outlined the typical triggers and shared practical, actionable responses companies can take to address inquiries, mitigate risks, and engage effectively with tax authorities.
在演讲的最后部分，诸先生向与会者系统阐述了税务调查的三种主要方式：申报后审查、税务风险预警，以及正式税务审计。针对每种情形，他详细列举了典型触发因素，并分享了企业可采取的切实可行的应对措施，以处理税务询问、降低风险并有效配合税务机关工作。
The event concluded with an engaging panel discussion, where Christophe Marquis, Director of Acclime China, and Tommaso Colli, Managing Director at Fidinam, joined to share practical insights and real-world perspectives with participants. Drawing on their extensive experience, they offered valuable guidance on navigating the complexities of China’s tax environment, reinforcing the importance of proactive planning, cross-functional coordination, and staying ahead of regulatory shifts.
本次活动以一场精彩的圆桌讨论收官，凯晋总监Christophe Marquis与富德林董事总经理Tommaso Colli共同参与，为与会者分享了实操经验与行业洞见。几位专家凭借深厚的从业积淀，就如何应对中国复杂的税务环境提供了宝贵建议，强调了主动规划、跨部门协作以及预判监管变化的重要性。
SwissCham extends its gratitude to Raymond, the Fintax Committee, and all participants for contributing to the success of this event. We look forward to hosting more initiatives that explore the challenges and opportunities in operating business in China, helping our community stay informed and engaged with the latest developments in the global market.
中国瑞士商会对诸斌先生、财税委员会以及所有参与者为本次活动的成功举办所做出的贡献表示感谢。我们期待举办更多活动，探讨在中国开展业务所面临的挑战和机遇，帮助我们的会员了解和参与全球市场的最新发展。
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